Demystifying thePune Municipal Corporation

(PMC)’s Annual Budget Book, 2015-16

A guide for citizens made by a citizenAuthor: Nikhil VJ

In association with : Center for Environment Education, PuneEmail: nikhil.js@gmail.com

## Intro & Disclaimer ##

• Imagine the budget book to be a car.• Through this ppt, the author is going to try showing you how to DRIVE the

car.• The author does NOT know how the car was made, who made it, why it is

made like this, the details of all the engines, valves etc. There are many problems with this car, and we have to figure out how to drive it despite the problems.

• The aim of this presentation is to empower you to get the information that you’re looking for, out from this… thing. (emphasis intended)

• Regarding Budget book reforms : hell yes, of course that’s needed. But that is not the focus of this presentation, and the author would rather redirect you to some real experts like Ravikant Joshi for that.

• The author has no clue about accounting practices, etc. He is an untrained citizen with no financial background.

• But still he has figured out a way to drive this car. So pay attention.

Before we begin..

Part 0: Get and open the Budget Book if you don’t

already have it open!

You can:1. Get a print copy (big huge thing) from PMC2. Download the PDF on www.punecorporation.org , left side Budget section (2015-16 Standing Committee version is the final)

3. (New!) Get an excel-ized version on http://tiny.cc/punebudget2015 (searchable, data-analysis-friendly!)

So let’s begin

Part 1: Terminology

Some basic terms you’ll need to mug up

यो�जने�तर = महसु�ली� = Non-Plan = Revenue

In this budget book, “revenue” does NOT mean “income”. It means the regular everyday operations & maintenance that we have to do all the time. It includes things like salary, fees, taxes, bills. “Capital” inlcudes one-time projects like buying a pump. We don’t need to do that every month (we shouldn’t…).For income, we will use the words “income” or “जम�”So, “Revenue Expenditure” is perfectly valid, whereas “Capital Revenue” is nonsense.

यो�जने��तर्ग�त = भां��डवली� = Plan = Capital

All incomes, expenditures are defined as either one of these two types

!

Revenue and Capital are separate. Don’t mix them up!

(Yojnetar) (Mahsuli)

(Yojnantargat) (Bhandavli)

Pop Quiz

यो�जने�तर

यो�जने��तर्ग�त

महसु�ली�

भां��डवली�

Non-Plan

PlanRevenue

Capital

Match the Following!

Next…

Part 2: Budget Code

Budget Code

From pg.191 (pdf) / 57 (print).* Did you notice that they forgot to mention 2014-15 and 2015-16 in the last 2 columns?

Budet Code: The unique Identifier of each and every budget item.These are like GPS CO-ORDINATES. (but not pertaining to actual location, that is..)

When searching for something, type this code in, and you’ll zero in on your target!

Let’s examine this Budget Codea bit closer

RE 17 F 133

RE: Revenue Expenditureयो�जने�तर खर्च�

Health Department *Curative (sub-section)

The first 4 or 5 letters of the budget code reveal which department’s budget item you’re looking at.This Budget head is : Revenue Expenditures >> 7. आर�ग्यो विवभां�र्ग >> क. इला�ज�त्मक (क्यो�र�टि"व्ह) >> रुग्णा�लायो�, प्रसु'वितर्ग(ह�, औषधा�लायो >> 4. औषधा� व उपकरणा.

* The department numbers stay the same across Capital and Revenue. So, CE17 is also Health Department, in Capital Expenditures section.

Serial number

RE17F133:

Some budget code prefixesRE12A Primary education

RE12B Primary education - building repairs

RE13 Secondary education

RE14 Slum removal and rehabilitation department

RE14A SRA

RE14B Sub-engineer (health)

RE14C Nagarvasti Vikas Yojna

RE14D Deputy Commissoner, Samaj Kalyan

RE14E Dr. Babasahed Ambedkar Boys Hostel

RE15 Public health [deprecated]

RE17 Health Department

RE17D Health Department - Preventive

RE17E Health Department - Promotive

RE17F Health Department - Curative

CE11A Ocroi & PMC bldgs

CE12A Primary education

CE13A Secondary education

CE15A Public Health [deprecated]

CE17A Health

CE19A SWM, cleaning

CE20 Roads

CE20A 10 A Traffic control department

CE20B 10 B Traffic control dept

CE20C 10 C Electricity dept

CE20D 10 D Bridges & river improvement

CE20E 10 E Storm water drain project

See “Budget Codes” worksheet in the accompanying BUDGET INDEX excel file for full listing

Next…

Part 3: Expanded Lists

Expanded listsWhen you see a budget code ending with a # …

… What it usually means is that this budget head is broken down into an extended list, elsewhere in the book.

Pg.445 (pdf)

Pg.451 (pdf)So, searching for the same code without the #, ZE16A104 …

The expanded lists will have works for specific locations, etc, often with ward no. listed.

• OK, so that much should help you in the most basic sense of finding out something specific.

• Next, we’ll dive into the confusing structure of the Budget document, as is presently followed.

• Note: for all “but why..” questions, author has no clue. This is what we’ve got.

Next…

Part 4: Structure

Hierarchy

This is the way information is put:1. Very broad income + expenditure summary (main

departments, totals)2. A bit more detailed summary (sub-sections of departments

listed, with their totals)3. Details (fully listed out department sub-sections, budget

items with budget code mentioned)4. Expanded lists (breaking the budget items having # suffix

into their individual parts, works having specific addresses etc)

The level differs from section to section.

Budget Book’s Broaaadd StructurePage no. in PDF Printed page no. *

Initial Pages 1-134 inconsistent

Part A : General Budget 135-421 1-288

Part C : Water Budget 422-488 1-67

After Part C 489-623 inconsistent

* Yes, it’s true.. The printed page numbers aren’t consistent! This budget book is actually multiple documents strung together.* No, there is no Part B.

Initial PagesSr. No.

Section * Page no. in PDF

1 Budget at a glance 94-99

2 15 year summary 101-102

3 10 year summary 103-105

4 Taxes details 106-120

5 Urban Transport Fund (UTF) 121-122

6 B-Budget (backward classes) 127-128

7 L-Budget (ladies and children) 129-130

8 P-Budget (poor) 131-132

9 Water (Part C) Budget summary 133-134

* There is a lot more in the initial section. Author has only listed some main tables from it.

Part A : General BudgetSr. No.

Section Page no. in PDF

Printed page no. *

1 Revenue income + expenditure summary 136-137 2-3

2 Revenue Income : summary then details 138-161 4-27

3 Revenue Expenditure : summary then details 162-235 28-101

4 Debt * 236-238 102-104

5 Tasalmat Duberji * 240-242 106-108

6 Capital income + expenditure summary 244-245 110-111

7 Capital expenditure detail 246-291 112-157

8 Khas Nidhi summaries and details 293-323 160-190

9 Expanded lists 324-410 191-277

10 Works from previous year carried forward 411-421 278-288

* Author has not analyzed these sections. So don’t ask.

Part C : Water Budget

Sr. No.

Section Page no. in PDF

Printed page no. *

1 Revenue income + expenditure summary 423-424 2-3

2 Revenue Income 425-428 4-7

3 Revenue Expenditure : summary then details 429-441 8-20

4 Capital income + expenditure summary 443-444 22-23

5 Capital expenditure details 445-450 24-29

6 Expanded lists 451-478 30-57

7 Works from previous year carried forward 479-488 58-67

After Part CSr. No.

Section Page no. in PDF

1 Admin Ward Office (WO) level expenditures totals 489

2 WO Revenue Expenditures, summary then details 491-533

2 WO Capital Expenditures, summary then details 535-556

Participatory Budget (PB):

3 PB Revenue Expenditures, summary then details 558-592

4 PB Capital Expenditures, summary then details 594-608

5 WO summary / distribution (big wide table) * 610-616

6 JNNURM 617-621

7 Transport, special projects 622-623

* Author has not analyzed this one yet.. It seems like a one-stop place gathering data from different sources, relating to ward level works

# Breathe…

..And that wraps it up for now

A quick review of what we covered:• Part 1: Terminology• Part 2: Budget Codes• Part 3: Expanded Lists• Part 4: Structure

## Disclaimer ##

• Most of the information here was obtained by reverse engineering and triangulation. The author got the information at different places, put two and two together, developed a working hypothesis, tested it, and things added up or checked out.

• The author has NOT exercised “due diligence” like cross-checking with the accounts department, etc. (Frankly, he’s scared of doing so)

• Hence, there is possibility of errors.• And so, requesting readers to be kind and forgiving in case of any

mistakes. Do email back if you find anything.• Also inviting YOU to copy this, put in more content and share it again.

(without charging any money. Remember the Creative Commons logo..)